Morgan International | CPA Exam Overview

CPA Exam Topics

The CPA Exam in 2024 will have a new Core-Plus-Discipline Model. This means that candidates must pass all three core sections and one discipline section. Candidates can choose the discipline section that best aligns with their career goals. 



Financial Accounting & Reporting (FAR)

Auditing & Attestation (AUD)

Taxation & Regulation (REG)

Business Analysis & Reporting (BAR)

Information System & Controls (ISC)

Tax Compliance & Planning (TCP)

Exam Requirements

Here is the list of requirements you need to meet.

  • Must have a Bachelor’s degree or higher

  • Many states allow a candidate to sit for the CPA Exam with 120 credit hours including specific accounting credits

  • For the CPA License, most states require 150 semester hours

  • Most states require 1-3 years work experience under the supervision of a Licensed CPA. Local work experience is considered acceptable.

  • State Boards consider 2 areas for experience:
    Type of employer  : Public accounting firm vs industry
    Type of work  : Tax vs audit vs managerial accounting

  • Achieve a score of 75 or more for each part of the “Uniform CPA Examination” which is administered by the AICPA

  • Be prepared to take the exam in English

  • Sit for the exam in the U.S. or if you are an international candidate, you can take the exam in any of the following countries: India, Nepal, England, Scotland, Ireland, Germany, Japan, South Korea, Brazil, Bahrain, Egypt, Jordan, Kuwait, Lebanon and the United Arab Emirates

  • Meet the education requirements

  • Sit and pass all 4 parts of the Uniform CPA Examination

  • Meet the experience requirements as determined by your state board

Are you eligible to sit for the CPA exam and program?

Take our eligibility quiz to find out if you meet the requirements